(2)
Any
municipal corporation, county, or other political subdivision, instrumentality,
or agency of the state supplying a utility service;

(3)
Any
individual, firm, partnership, association, trust, joint-stock company, joint
venture, corporation, nonprofit corporation, cooperative, receiver, assignee,
trustee in bankruptcy, estate, trustee, or organization of any kind which owns
or operates any office building, storeroom building, shopping center, apartment
building, apartment hotel, condominium, or other multiple business or dwelling
unit, and which sells, furnishes, or delivers a utility service to the tenants
or occupants thereof, provided the charge for such utility service is
separately stated.

(B)
Any
individual, firm, partnership, association, trust, joint-stock company, joint
venture, corporation, municipal corporation, county, or other political
subdivision, instrumentality, or agency of the state, nonprofit corporation,
cooperative, receiver, assignee, trustee in bankruptcy, estate, trustee, or
organization of any kind:

(1)
Is an
electric company when supplying electricity for light, heat, cooling, or power
purposes to customers within a county levying a utilities service tax;

(2)
Is a gas
company when supplying artificial gas or natural gas for light, heat, cooling,
or power purposes to customers within a county levying a utilities service tax;

(3)
Is a heating
company when supplying water, steam, or air through pipes or tubing for heating
purposes to customers within a county levying a utilities service tax;

(4)
Is a cooling
company when supplying water, steam, or air through pipes or tubing for cooling
purposes to customers within a county levying a utilities service tax;

(5)
Is a
telephone company when transmitting telephonic messages to, from, or within a
county levying a utilities service tax;

Is a communications company when supplying
the services described in section 4931.05 of the Revised
Code, other than transmitting telephonic messages, to, from, or within a county levying a
utilities service tax.

(C)
"Utility service" means the supplying of water, steam, or air through pipes or
tubing for heating or cooling purposes to customers within the county, the
supplying of electricity, artificial gas, or natural gas to customers within
the county, and the transmission of telephonic messages or the supplying of any of the services
described in section 4931.05 of the Revised Code
when the transmission or supplying originates from and is charged to or is
received by and charged to a customer within the county.

(D)
"Charge for utility service" means the amount charged to the customer for a
utility service without deduction for any discount for early payment but after
deducting the amount of any federal excise tax on such utility service, and
excluding the amount paid for the purchase of appliances or other merchandise,
and the amount paid for the installation of pipes, meters, poles, apparatus,
instruments, switchboards, and other facilities by the utility for the purpose
of rendering utility service to the customer if the charge therefor is
separately stated by the utility in its bill to the customer and is not
included in the basic rates charged to customers of the utility.

(E)
"Customer" means any individual, firm, partnership, association, trust,
joint-stock company, joint venture, corporation, nonprofit corporation,
cooperative, receiver, assignee, trustee in bankruptcy, estate, trustee, or
organization of any kind receiving utility service from a utility, but does not
include the United States, the state, any political subdivision of the state,
or any agency or instrumentality of any of them.

(F)
"Business" has the same meaning as in division (E) of section
5701.08 of the Revised Code.